跨国公司的税收筹划【外文翻译】

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1、本科毕业论文（设计）外文翻译原文：AFrameworkforInternationalTaxPlanningforManagersCreatingabalancebetweenminimizingalloftheapplicabletaxessubjecttoadditionalconstraintsrequiresataxplanningframeworkwhichrecognizesthecoordinationoflegalmethodstominimizetaxes.LeitchandBarrett(1992)assertth

2、atamultinationalfirmexiststoexploitavarietyofadvantageswhichoccurduetodifferentialsinownership,location,andinternationalizationfactorsacrosscountryboundaries.Thesesamesortsofadvantagescanbeconsideredrelatedtotaxminimization.Themultinationalmanagerinthehypotheticalfirmof

3、GlobalCo.mustconsidertaxplanningstrategiessubjecttodifferencesin:(1)jurisdiction;(2)timeperiods;(3)entities;(4)contractualforms;and(5)activities.JurisdictionInaregulatorysense,taxationexiststoaccomplishavarietyofsocietalobjectives.Consequently,theseobjectivesaremanifest

4、edindifferingtaxratesandschemesamongnations.Somenationsofferataxholidaytocorporateentitiestostimulatelocalinvestmentandemployment,whileothersoffernoincentives.Similarly,allowableexclusionsanddeductionsusedindeterminingtaxableincomemaydifferamongcountries.GlobalCo.mustco

5、nsideralloftheseelementswhenselectingcountriesforoperations.Themultinationalfirmisinapositiontoexploitthesedifferencestolegallyavoidtaxesandminimizetheoveralltaxburden.Complicationsarisewhenmanagersmaketaxpolicydecisionsinisolationfromtheoverallbusinessneedsofthefirm.Th

6、eoptimalstrategyincludesinternationaltaxpolicyinconjunctionwithbusinessstrategy.’IfGlobalCo.selectscountriesforoperatingactivitiessolelyfortaxconsiderations,thenthefirmmayfailtoderivethemaximumbenefitfromamultinationalstrategywhichseekstoexploitavarietyofadvantages.Time

7、PeriodsSincethemultinationalfirmoftenproducesgoodsorservicesinavarietyofplacesoverdifferenteconomiccycles,therearechoicesavailablewhichallowthefirmtodeferpaymentoftaxorrecognitionoftaxableincome.Theobjectiveofthissortofplanningistoallowincometobetaxedatthelowestpossible

8、rate.Forexample,GlobalCo.mightvaryproductionschedulesatlocationsindifferentcountriestotakeadvantageofdiffering